• Hong Duc Bao Ho Chi Minh City Industry and Trade College



financial aspect, financial risk, Vietnamese listed firms


This study delves into the dynamic relationship between profitability, liquidity, and financial risk disclosure within the context of the Vietnamese business landscape. Employing a comprehensive dataset spanning the period from 2011 to 2020, encompassing 350 publicly listed companies, we scrutinize the intricate interplay of these critical financial factors. Our investigation reveals significant insights into the influence of profitability and liquidity on the extent of financial risk disclosure by Vietnamese listed firms. Through rigorous statistical analysis and econometric modeling, we establish a clear and robust link between these variables. The findings underscore the pivotal role played by profitability and liquidity as determinants shaping the propensity of firms to disclose information pertaining to their financial risks. As Vietnam's financial landscape continues to evolve and integrate within the global economy, the implications of our research offer valuable insights for regulators, investors, and corporate decision-makers alike. By shedding light on the nuanced relationship between profitability, liquidity, and financial risk disclosure, this study contributes to a deeper understanding of the mechanisms that underpin corporate financial reporting practices in an emerging market context.


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Author Biography

Hong Duc Bao, Ho Chi Minh City Industry and Trade College

Ho Chi Minh City Industry and Trade College (HITC), Ho Chi Minh City


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How to Cite

Hong Duc Bao. (2023). FINANCIAL ASPECTS AND FINANCIAL RISK DISCLOSURE: EVIDENCE FROM VIETNAM. Economics, Finance and Management Review, (3), 39–48.



Chapter 2. Development of Finance, Accounting and Auditing